N.Y. Tax Law § 1091: Mailing rules; holidays; miscellaneous

§ 1091. Mailing rules; holidays; miscellaneous.--(a) Timely

mailing.--(1) If any return, declaration of estimated tax, claim,

statement, notice, petition, or other document required to be filed, or

any payment required to be made, within a prescribed period or on or

before a prescribed date under authority of any provision of this

article, or of article nine, nine-a, nine-b or nine-c, is, after such

period or such date, delivered by United States mail to the tax

commission, bureau, office, officer or person with which or with whom

such document is required to be filed, or to which or to whom such

payment is required to be made, the date of the United States postmark

stamped on the envelope shall be deemed to be the date of delivery. This

subsection shall apply only if the postmark date falls within the

prescribed period or on or before the prescribed date for the filing of

such document, or for making the payment, including any extension

granted for such filing or payment, and only if such document or payment

was deposited in the mail, postage prepaid, properly addressed to the

tax commission, bureau, office, officer or person with which or with

whom the document is required to be filed or to which or to whom such

payment is required to be made. If any document or payment is sent by

United States registered mail, such registration shall be prima facie

evidence that such document or payment was delivered to the tax

commission, bureau, office, officer or person to which or to whom

addressed. To the extent that the tax commission shall prescribe by

regulation, certified mail may be used in lieu of registered mail under

this section. This subsection shall apply in the case of postmarks not

made by the United States Post Office only if and to the extent provided

by regulations of the tax commission.

(2)(A) Any reference in paragraph one of this subsection to the United

States mail shall be treated as including a reference to any delivery

service designated by the secretary of the treasury of the United States

pursuant to section seventy-five hundred two of the internal revenue

code and any reference in paragraph one of this subsection to a postmark

by the United States mail shall be treated as including a reference to

any date recorded or marked in the manner described in section

seventy-five hundred two of the internal revenue code by a designated

delivery service. If the commissioner finds that any delivery service

designated by such secretary is inadequate for the needs of the state,

the commissioner may withdraw such designation for purposes of this

article. The commissioner may also designate additional delivery

services meeting the criteria of section seventy-five hundred two of the

internal revenue code for purposes of this article, or may withdraw any

such designation if the commissioner finds that a delivery service so

designated is inadequate for the needs of the state. Any reference in

paragraph one of this subsection to the United States mail shall be

treated as including a reference to any delivery service designated by

the commissioner and any reference in paragraph one of this subsection

to a postmark by the United States mail shall be treated as including a

reference to any date recorded or marked in the manner described in

section seventy-five hundred two of the internal revenue code by a

delivery service designated by the commissioner.

(B) Any equivalent of registered or certified mail designated by the

United States secretary of the treasury, or as may be designated by the

commissioner pursuant to the same criteria used by such secretary for

such designations pursuant to section seventy-five hundred two of the

internal revenue code, shall be included within the meaning of

registered or certified mail as used in paragraph one of this

subsection. If the commissioner finds that any equivalent of registered

or certified mail designated by such secretary or the commissioner is

inadequate for the needs of the state, the commissioner may withdraw

such designation for purposes of this article.

(b) Last known address.--For purposes of this article, a taxpayer's

last known address shall be the address given in the last return filed

by it, unless subsequently to the filing of such return the taxpayer

shall have notified the tax commission of a change of address.

(c) Last day a Saturday, Sunday or legal holiday.--When the last day

prescribed under authority of this article or article nine, nine-a,

nine-b or nine-c (including any extension of time) for performing any

act falls on a Saturday, Sunday, or legal holiday in the state of New

York, the performance of such act shall be considered timely if it is

performed on the next succeeding day which is not a Saturday, Sunday or

legal holiday.

(d) Certificate; unfiled return.--For purposes of this chapter, the

certificate of the tax commission to the effect that a tax has not been

paid, that a return or declaration of estimated tax has not been filed,

or that information has not been supplied, as required by or under the

provisions of this article or of article nine, nine-a, nine-b or nine-c

of this chapter, shall be prima facie evidence that such tax has not

been paid, that such return or declaration has not been filed, or that

such information has not been supplied.

(e) Attorney general; jurisdiction.--The attorney general shall have

concurrent jurisdiction with any district attorney in the prosecution of

any offenses arising under article thirty-seven of this chapter with

respect to the taxes to which this article applies.